United States v. Malumphy

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• recognizing that “state law determines who are the heirs, the validity of the will, and the procedure for probate and compromise”
• recognizing as “settled” the notion that federal law necessarily controls issues involving whether settlement moneys qualify as inheritance under federal tax system “in order to give uniformity to the application of the [Internal Revenue] Code”

Source: CourtListener parenthetical corpus (CC0).